?Jackson, Inc. has the following estimated costs for the next year: Direct materials, $ 5,000; Direct labour, $19,000; Rent on factory building, $16,000; Sales salaries, $24,000; Amortization on factory equipment. $7,000; Indirect labour, $11,000; Production supervisor’s salary, $14,000. Jackson, Inc. estimates that 24,000 direct labour hours will be worked during the year. If overhead is applied on the basis of direct labour hours, the overhead rate per hour will be:
